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Web site development charges

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(Querist)
30 September 2015 dear expert please help

what is the account head for website development charges ?

is it capital expenditure as per As 26


and what is section applicable for that


its new wesite development charges
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Amol S Joglekar

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Amol S Joglekar (Expert)
30 September 2015 Try to segregate the expenditure into
domain registration
server rent
design charges
annual fee

The items of revenue nature can be booked in the same year whereas the capital ones are capitalised.

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